C1C2C3C4C5C6PART 5BEREAVEMENT SUPPORT PAYMENT

Annotations:

30Bereavement support payment: contribution condition and amendments

I2I31

For the purposes of section 29(1)(d) the contribution condition is that, for at least one tax year during the deceased's working life—

a

he or she actually paid Class 1 or Class 2 national insurance contributions, and

b

those contributions give rise to an earnings factor (or total earnings factors) equal to or greater than 25 times the lower earnings limit for the tax year.

I2I32

Earnings factor” is to be construed in accordance with sections 22 and 23 of the Contributions and Benefits Act.

I2I33

For the purposes of section 29(1)(d) the contribution condition is to be treated as met if the deceased was an employed earner and died as a result of—

a

a personal injury of the kind mentioned in section 94(1) of the Contributions and Benefits Act, or

b

a disease or personal injury of the kind mentioned in section 108(1) of that Act.

I2I34

In this section the following expressions have the meanings given by section 121(1) of the Contributions and Benefits Act—

  • “employed earner”,

  • “lower earnings limit”,

  • “tax year”, and

  • “working life”.

I1I45

Schedule 16 contains amendments to do with bereavement support payment.